HSCL2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member HSCL2021-01-012021-03-31in-bse-fin:FourOperatingExpenses01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentRevenue02Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue01Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentRevenue02Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentResults02Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults01Member HSCL2021-01-012021-03-31in-bse-fin:FourReportableSegmentResults02Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentAssets02Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2021-03-31in-bse-fin:OneReportableSegmentLiabilities01Member HSCL2021-01-012021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2021-03-31in-bse-fin:OneReportableSegmentLiabilities02Member HSCL2021-01-012021-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HSCL2021-01-012021-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member HSCL2021-01-012021-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member HSCL2021-01-012021-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member HSCL2021-01-012021-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member HSCL2021-01-012021-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HSCL 2020-04-01 2021-03-31 2021-06-22 INR Crores Yearly true Cash Flow Indirect Multi segment 2021-01-01 2021-03-31 Audited Consolidated 5655400000.00 29400000.00 5684800000.00 3583500000.00 0.00 705000000.00 197900000.00 71000000.00 119400000.00 764900000.00 5441700000.00 243100000.00 0.00 243100000.00 43700000.00 -28700000.00 15000000.00 0.00 228100000.00 0.00 0.00 0.00 0.00 228100000.00 -38500000.00 189600000.00 228400000.00 -300000.00 189900000.00 -300000.00 419000000.00 1 0.55 0.55 0.00 0.00 0.55 0.55 (2) The above audited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 30 June 2021. (3) Other expenses includes foreign exchange fluctuation loss (net) of Re 0.76 crore for the quarter ended 31 March 2021, Rs 15.37 Crores for the quarter ended 31 March 2020 and Rs 14.15 crores for the year ended 31 March 2020, and other income includes foreign exchange fluctuation gain (net) of Rs 2.51 crores for the quarter ended 31 December 2020 and Rs 5.21 crores for the year ended 31 March 2021, on consolidated basis. (4) Based on the guiding principles given in Ind AS 108 on 'Operating Segments', the Group's business activity falls within two operating segments, namely: (a) Carbon materials and chemicals, and (b) Power (5) The consolidated financial results are prepared in accordance with the principles and procedures for the preparation and presentation of consolidated financial results as set out in Ind AS 110 'Consolidated Financial Statements' notified by Ministry of Corporate Affairs. The consolidated financial results of Himadri Speciality Chemical Limited (the Holding Company or the Parent), include its subsidiaries, namely AAT Global Limited and Shandong Dawn Himadri Chemical Industry Limited (the Holding Company or the Parent and its subsidiaries together referred to as the 'Group'), combined on a line-by-line basis by adding together the book values of like items of asset and liabilities, income and expenses eliminating intra-group balances and transactions and resulting unrealised gains/ (losses). The consolidated financial results are prepared applying uniform accounting policies on all material items. (6) The consolidated figures for the three months ended 31 March 2021 and the corresponding three months ended 31 March 2020 in the previous year as reported in these consolidated financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date consolidated figures up to the end of the nine months of the relevant financial year. Also the cosolidated figures up to the third quarter had only been reviewed and not subjected to audit. (7) Section 115 BAA of the Income-tax Act, 1961, introduced by the Taxation Laws (Amendment) Act, 2019 gives a one-time irreversible option for payment of income-tax at reduced rate with effect from financial year commencing 1 April 2019 subject to certain conditions. The Holding Company has made an assessment of the impact of the above amendment and decided to continue with the existing tax structure until utilisation of accumulated Minimum Alternative Tax ('MAT'). However, the Holding Company has re-measured the deferred tax assets / liability that is expected to reverse on exercising the option on the future date as per Ind AS 12 'Income Taxes' and thus, reversal of net deferred tax liability of Rs 8 Crores (31 March 2020: Rs 70 crores) has been recognised during the fourth quarter of the relevant financial year. Multi segment 2020-04-01 2021-03-31 Audited Consolidated 16794600000.00 140500000.00 16935100000.00 10820900000.00 0.00 1518300000.00 761100000.00 334300000.00 469700000.00 2385100000.00 16289400000.00 645700000.00 0.00 645700000.00 118400000.00 54600000.00 173000000.00 0.00 472700000.00 0.00 0.00 0.00 0.00 472700000.00 167200000.00 639900000.00 474800000.00 -2100000.00 642300000.00 -2400000.00 419000000.00 1 17510100000.00 1.13 1.13 0.00 0.00 1.13 1.13 Other Expenses 764900000.00 Other Expenses 2385100000.00 (a) Carbon materials and chemicals 5625400000.00 (b) Power 219500000.00 (a) Carbon materials and chemicals 16686500000.00 (b) Power 756500000.00 5844900000.00 17443000000.00 189500000.00 648400000.00 5655400000.00 16794600000.00 (a) Carbon materials and chemicals 94700000.00 (b) Power 197700000.00 (a) Carbon materials and chemicals 158300000.00 (b) Power 681200000.00 292400000.00 839500000.00 71000000.00 334300000.00 -21700000.00 Other unallocable expenses net of unallocable income includes other income, foreign exchange loss/ (gain) (net), and exceptional items fully unallocable -140500000.00 243100000.00 645700000.00 (a) Carbon materials and chemicals 25113300000.00 (b) Power 494900000.00 25608200000.00 2303500000.00 27911700000.00 (a) Carbon materials and chemicals 2144400000.00 (b) Power 15700000.00 2160100000.00 7829400000.00 9989500000.00 334300000.00 657900000.00 -1663500000.00 30000000.00 0.00 0.00 0.00 -204000000.00 0.00 -776400000.00 0.00 134000000.00 0.00 469700000.00 0.00 0.00 0.00 108800000.00 0.00 46200000.00 0.00 28700000.00 5100000.00 -900000.00 0.00 0.00 0.00 -26400000.00 0.00 -913900000.00 -268200000.00 0.00 0.00 0.00 136000000.00 200000.00 -404000000.00 0.00 0.00 1156900000.00 1156000000.00 0.00 0.00 0.00 0.00 200000.00 350100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19300000.00 0.00 -804500000.00 0.00 -1135500000.00 0.00 0.00 0.00 0.00 0.00 0.00 3000000.00 0.00 4079100000.00 1947200000.00 0.00 18200000.00 62800000.00 361900000.00 0.00 -45500000.00 1646500000.00 107000000.00 -100000.00 106900000.00 420300000.00 527200000.00